Opus - just to clarify on the student earnings thing which I do tend to exaggerate with the "million dollars" statement. If the student received $80K of scholarships in the tax year, it's perfectly possible that money not only paid all qualified education expenses for that tax year, but they also paid more than half of the student's support for that same year. In such a case, it wouldn't matter what the student earned, as it would in most cases be impossible for the student to have provided more than half their own support even if they have the earned income to do so.
